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New Member
posted Mar 11, 2023 12:19:03 PM

Need clarity on the message: you qualify for the max. retirement contribution deduction of $4000 on your MA return. Is this right? My pension is from a private company?

This is my first year getting a 1099-R. I have entered the information correctly.  My spouse is a public employee. I was not

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1 Best answer
Expert Alumni
Mar 11, 2023 1:25:13 PM

Yes; you could have both pension income and retirement contributions.   You received the 1099-R for the pension distributions you received.   The $4K is a deduction for retirement contributions.   Any payments to SS, Medicare, or a MA retirement system count towards the deduction, so you don't have to be a public employee.  

 

From the MA Form 1 instructions (page 11) - Amount paid to Social Security (FICA), Medicare, Railroad, U.S. or Massachusetts Retirement Systems:  If a taxpayer has paid into any of these retirement systems during the year, those contributions are deductible up to a maximum of $2,000.   

 

If you both paid more than $2K into those programs during 2022, you are both getting the maximum credit for your contributions.   

2 Replies
Expert Alumni
Mar 11, 2023 1:25:13 PM

Yes; you could have both pension income and retirement contributions.   You received the 1099-R for the pension distributions you received.   The $4K is a deduction for retirement contributions.   Any payments to SS, Medicare, or a MA retirement system count towards the deduction, so you don't have to be a public employee.  

 

From the MA Form 1 instructions (page 11) - Amount paid to Social Security (FICA), Medicare, Railroad, U.S. or Massachusetts Retirement Systems:  If a taxpayer has paid into any of these retirement systems during the year, those contributions are deductible up to a maximum of $2,000.   

 

If you both paid more than $2K into those programs during 2022, you are both getting the maximum credit for your contributions.   

New Member
Mar 11, 2023 1:47:13 PM

Thank You.  I was thinking that the $4K was related to my distribution - especially since the message showed up as I was completing the pension section.  Nice to know they are unrelated. Thank you for the link and page indictor on the MA Tax Instructions.